High Court Upholds Assessment u/s 144; Rejects Taxpayer's Claim of Mistaken Section 143(3) Filing.

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....Rejection of books of accounts u/s 145 - AO proceeded to exercise power under section 144. Therefore, it is not possible to accept the submission that the assessing officer really made the assessment under section 143(3) and by mistake he recorded to have passed the same under section 144. - HC....